Yıl 2010, Cilt 9, Sayı 1, Sayfalar 69 - 85 2010-06-01

Doğrudan Yabancı Yatırımlar-Vergi İlişkisi: Bazı Avrupa Birliği Ülkeleri ve Türkiye
Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey

Ali YAVUZ [1] , Serdar ÇİÇEK [2]

167 727

Küreselleşen dünyada bireylerin, piyasaların ve sermayenin özgürleşmesi doğrudan ve dolaylı sermayeyi çekme konusunda ülkeleri kıyasıya bir rekabet içine sokmaktadır. Özellikle üretimi ve istihdamı artırıcı etkileri bulunan doğrudan yatırımları kendisine çekmek isteyen gelişmekte olan ülkeler, vergi politikalarını tekrar gözden geçirmekte ve başta vergi teşvikleri olmak üzere birtakım teşvik tedbirleri uygulamaktadır. Bu süreçte bazı ülkeler daha ön plana çıkarken bazı ülkeler istedikleri başarıyı yakalayamamaktadır. Bu çalışmanın amacı, hâlihazırda Avrupa Birliği üyesi olan ve Türkiye’nin doğrudan yatırımları çekme hususunda rakibi sayılabilecek eski merkezi ve doğu Avrupa ülkelerinden bazılarının uyguladığı yatırım teşvik tedbirleri arasında önemli yeri olan vergi politikalarını değerlendirmektir. Bu değerlendirme sırasında söz konusu ülkelerin uygulamış olduğu gelir vergisi, kurumlar vergisi, katma değer vergisi gibi temel vergilerdeki değişimler ve bugüne kadar ki yatırım çekme performansı karşılaştırmalı olarak değerlendirilmiştir
In the globalizing world; individuals, markets and capital are more mobile than the past for that reason countries are in cutthroat competition for attract the direct and indirect investments. Especially, developing countries overview their own tax policy and perform incentive measures including tax incentives to attract the direct investments which have a positive effect of production and employment level. In this process, some countries achieve their goals and some are not. The purpose of this study evaluate the difference of tax policies in Turkey which in EU candidacy process and some old central, east Europe countries which are in EU and the main rival of Turkey to attracting direct investments. In this evaluation process, changing income tax, corporate tax, value added tax and performance of attracking the direct investments which was performed in selected countries, were evaluated by comparative
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Konular
Diğer ID JA33YV68RZ
Dergi Bölümü Makale
Yazarlar

Yazar: Ali YAVUZ
Kurum: SÜLEYMAN DEMİREL ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, MALİYE BÖLÜMÜ

Yazar: Serdar ÇİÇEK
Kurum: SÜLEYMAN DEMİREL ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, MALİYE BÖLÜMÜ

Bibtex @ { jss257156, journal = {Gaziantep University Journal of Social Sciences}, issn = {1303-0094}, eissn = {2149-5459}, address = {Gaziantep Üniversitesi}, year = {2010}, volume = {9}, pages = {69 - 85}, doi = {}, title = {Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey}, key = {cite}, author = {ÇİÇEK, Serdar and YAVUZ, Ali} }
APA YAVUZ, A , ÇİÇEK, S . (2010). Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey. Gaziantep University Journal of Social Sciences, 9 (1), 69-85. Retrieved from http://dergipark.gov.tr/jss/issue/24260/257156
MLA YAVUZ, A , ÇİÇEK, S . "Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey". Gaziantep University Journal of Social Sciences 9 (2010): 69-85 <http://dergipark.gov.tr/jss/issue/24260/257156>
Chicago YAVUZ, A , ÇİÇEK, S . "Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey". Gaziantep University Journal of Social Sciences 9 (2010): 69-85
RIS TY - JOUR T1 - Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey AU - Ali YAVUZ , Serdar ÇİÇEK Y1 - 2010 PY - 2010 N1 - DO - T2 - Gaziantep University Journal of Social Sciences JF - Journal JO - JOR SP - 69 EP - 85 VL - 9 IS - 1 SN - 1303-0094-2149-5459 M3 - UR - Y2 - 2019 ER -
EndNote %0 Gaziantep University Journal of Social Sciences Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey %A Ali YAVUZ , Serdar ÇİÇEK %T Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey %D 2010 %J Gaziantep University Journal of Social Sciences %P 1303-0094-2149-5459 %V 9 %N 1 %R %U
ISNAD YAVUZ, Ali , ÇİÇEK, Serdar . "Doğrudan Yabancı Yatırımlar-Vergi İlişkisi: Bazı Avrupa Birliği Ülkeleri ve Türkiye". Gaziantep University Journal of Social Sciences 9 / 1 (Haziran 2010): 69-85.